(b) Husband and wife.--(1) If the federal taxable income of husband or wife is determined on a separate federal return, their city taxable incomes shall be separately determined.
(2) If the federal taxable income of husband and wife is determined on a joint federal return, or if neither files a federal return:
(A) their tax shall be determined on their joint city taxable income, or
(B) separate taxes may be determined on their separate city taxable incomes if they so elect and if they comply with the requirements of the administrator in setting forth information on a single form.
(3) If either husband or wife is a resident and the other is a nonresident, the tax of the resident shall be determined on his separate city taxable income, unless both elect to determine their joint city taxable income as if both were residents.
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